The Application Of Human Resource Management Accounting In The Knowledge-based Enterprise' Personnel Decision-making

The human resource management accounting becomes more and more important in the enterprises. Because it can be used for business managers on the cost of human resource, value measurement and constitute a complete reflection of the situation. At the same time, they also have expectations of the information and analysis of the characteristics that can reflect the trend that how the human resource is managed and controlled. Therefore, these data can be used to carry out the operation of human resource forecasting and decision-making in order to reduce cost and improve efficiency.The human resource measure issues in knowledge-based economy attract the academic community's attention as well as the accounting practitioners.In-depth discussion on the issues will not only benefit the organizations to determine reasonable value of human resource related to the development of management policies and incentives, but also conducive the interest of stakeholders who are fully aware of the organization's human resource and improve the quality of decision-making.While many people focus their studies on the needs of human resource accounting, the research on the feasibility is less, especially in the human resource accounting and human resource management fields .Therefore, the author introduced the current domestic and international human resource accounting in an attempt to provide feasibility and application of human resource management for the accounting methods and decision-making models.First of all, this article summarized human resource development of accounting theory. Human resource accounting can be divided into two major branches: human resource financial accounting and human resource management accounting. Human resource financial accounting provides external financial accounting information based on human resource information system under the accounting principles' guide to provide information on human resource and information on personnel management activities.Therefore, this article started in the view of the human resource management accounting to explore how the accounting of human resource management in a knowledge-based enterprise is applied in the human resource decision-making. For further analysis, the existing human resource management accounting has made a detailed classification for reference.Chapter three analyzed a knowledge-based enterprise and human resource management , pointing out the necessity and feasibility of the human resource management accounting in a knowledge-based decision-making enterprise, and analyze the knowledge-based enterprise organizational structure, the characteristics of the resultant inference is assumed to provide model basis for the following chapters.Chapter four and five are the key sections of the article, they mainly analyzed the application and evaluation of the human resource management accounting in the knowledge-based enterprise. Human resource management accounting is based on the cost of providing accounting and value of information, combined with group value measurement and individual value measurement. In this article, human resource management accounting was applied in the following processes: human resource recruitment, human resource development, human resource replacement and the balance score card analysis. With the methods and models used and discussed, the human resource management accounting can provide better information for the decision making.Finally, this article summarizes the research, pointed out the shortcomings, and future development of human resource accounting.